№3 (69) VESTNIK OF THE PLEKHANOV RUSSIAN UNIVERSITY OF ECONOMICS 2014 Scientific Journal Founder The Federal State Budget Higher Educational Institution ‘Plekhanov Russian University of Economics’ (PRUE) Founded in 2003 Registration Certificate PI N FS 77-480009 dated 29 December 2011 The journal was included in the List of leading scientific journals and publications of the Higher Attestation Board, publication in which is mandatory for defending PhD and Doctorate dissertations The journal is included in the Russian index of scientific citing Subscription by ‘Rospechat’ catalogue Index 84670 Editorial Board: Grishin V. I., D. Sc. (Economics), Professor, Chief editor Ulrich Rudiger, Honored Doctor of PRUE Dr. of Science, Professor (Germany) Andrzej Szromnik, Doctor of Science, Professor (Poland) Asaliev A. M., D. Sc. (Economics), Professor Volobuev N. A., PhD (Law), Professor Gagarina G. Y., PhD (Economics), Professor Galanov V. A., D. Sc. (Economics), Professor Gorokhova I. V., PhD (Economics), Executive Secretary Ekimova K. V., D. Sc. (Economics), Professor Eliseeva L. G., D. of Tech. Sciences, Professor Zarova E. V., D. Sc. (Economics), Professor Karavaeva I. V., D. Sc. (Economics), Professor Maslennikov V. V., D. Sc. (Economics), Professor Pochinok A. P., PhD (Economics), Professor Scorobogatikh I. I., D. Sc. (Economics), Professor Tikhomirov N. P., D. Sc. (Economics), Professor Ustyuzhanina E. V., D. Sc. (Economics), Professor Fituni L. L., D. Sc. (Economics), Professor Khasbulatov R. I., Corresponding member of RAS, D. Sc. (Economics), Professor Shishkin A. V., D. Sc. (Economics), Professor In case materials from ‘Vestnik of the Plekhanov Russian University of Economics’ are reproduced, the reference to the source is mandatory. Materials not accepted for publication are not returned. © Plekhanov Russian University of Economics, 2014 Contents Economic Theory Karavaeva I. V. Income Tax as an Instrument of Political Transformations in the Russian Society ………………………………………………………………………………….. Karpunin V. I. Research Methodology of Global System Contradiction «Creditors – Debtors» ………………………………………………………………………………….. 3 19 Educational Innovations Baranov B. A., Lipatova L. P., Polyakova R. T. Corporate University as an Innovative Model of Integration of Business and Education ………………………………………………….... 27 History of Economic Thought Yadgarov Ya. S. Economic Science Responses on the Calls of Economic Life During Eras of the Pre-Market and Unregulated Market Economy ……………………………… 35 Finance, Money Circulation and Credit Kolomeytsev Ya. A. Business Purpose of Agreement as a Tool of Tax Control …………………. 49 Accounting, Statistics Kazakova N. A., Fedchenko E. A., Karpova I. F. The Methods of Reduction of Economic and Financial Risks: Control of Debts by Factoring ………………………………………………… Khokhlova O. A., Sibirskaya E. V., Stroeva O. A. Invariant Content of Development Regional Economic Systems …………………………………………………………………………... 57 65 Theory and Practice of Management Nikulin L. F., Varlamov A. V. The Assessment of Management Condition ………………………. Bobkov A. L. The Principle of Development of Corporate Strategy by Creation of the Vector of Economical and Technological Development of Firm …………………………... Khudyakov S. V. Modernization Development of Scientific and Innovative Capacity of the Industrial Sector ……………………………………………………………………… 78 93 102 Marketing, Logistics, Service Sector Vorobiev A. I., Solntsev I. V. Establishment of Ratings and Ranking System in Modern Football …………………………………………………………………………………….. 110 Mathematic and Instrumental Methods Varfolomeeva A. O., Romanov V. P. The Optimal Cloud Services Portfolio Formation for Saas-Provider ……………………………………………………………………………………….. 121 Legal Policy Skitovich V. V. The Problem of Clarity of the Law in the Doctrine and the Codification Activities …………………………………………………………………………………. 135 ECONOMIC THEORY I. V. Karavaeva Income Tax as an Instrument of Political Transformations in the Russian Society The complex research, allowing to correlate changes of social and political structure of the Russian society and the corresponding transformations of the taxation system of the population income throughout XX and the first decade of the XXI centuries is presented. The author substantiates the possibilities of social aspects of the income taxation realization in modern Russia. Keywords: income tax from citizens, the income of households, taxable base of income tax, social aspects of the income taxation. References 1. Avdoshina E., Davydov S. Spravochnik po nalogam s naseleniya. – M. : Finansy i statistika, 1984. 2. Genzel' P. G. Nalogovoe bremya v SSSR i inostrannyh gosudarstvah (ocherki teorii i metodologii voprosa). – M. : Finizdat NKF SSSR, 1928. 3. Istoriya nalogovoy politiki Rossii (konec XIX, XX i nachalo XXI stoletiya) / pod red. I. V. Karavaevoy. – M. : Nauka, 2008. 4. Karavaeva I. V. Optimal'noe nalogooblozhenie: teoriya i istoriya voprosa. – M. : Ankil, 2011. 5. Lykova L. N. O vozmozhnosti vozvrata k progressivnomu podohodnomu nalogooblozheniyu fizicheskih lic v Rossii // Vestnik Instituta ekonomiki RAN. – 2013. – N 1. – S. 32–51. 6. Mar'yahin G. L. Nalogovaya sistema SSSR. – M. : Gosfinizdat, 1952. 7. Mar'yahin G. L. Ocherki istorii nalogov s naseleniya v SSSR. – M. : Finansy, 1964. Karavaeva, Irina V. Doctor of Economics, Professor, Head of the Department for Political Economy of the Plekhanov Russian University of Economics, e-mail: politec-reu@gmail.com V. I. Karpunin Research Methodology of Global System Contradiction «Creditors – Debtors» In this paper the results of scientific research devoted to genesis of forming and mechanisms of deployment of global system contradiction «creditors –debtors» are presented. This term is used in the scientific literature for the first time. Research deals with problems of stabilization of national financial systems in the context of financial globalization based on new paradigm of management of national wealth. For the first time while investigating the socioeconomic contradiction «creditors – debtors» the system-functional analysis was used. Keywords: Global system contradiction, Eurasian redundant system, credit trap, credit expansion, mechanisms of deployment of contradiction, national wealth, consumer society, financial government. References 1. Karpunin V. I. Metodologiya issledovaniya ustojchivosti finansovyh sistem (vvedenie v problemu) // Bankovskie uslugi. – 2012. – N 2. – S. 8–11. 2. Novashina T. S. Nacional'noe bogatstvo: novaya koncepciya upravleniya // Vestnik Rossijskoy ekonomicheskoj akademii imeni G. V. Plehanova. – 2010. – N 1 (31). – S. 21–28. 3. Novashina T. S. Finansovye mehanizmy razresheniya global'nogo protivorechiya «kreditory – dolzhniki» // Vestnik Finansovoj akademii. – 2010. – N 5. – S. 22–27. 4. U. S. Congress, House of Representatives, Committee on Banking, Currency and Housing. Federal Reserve Directors: A Study of Corporate and Banking Influence. August, 1976. (94th Congress, 2nd session). – Washington, U. S. : Government Printing Office, 1976. Karpunin, Vyacheslav I. PhD (Economics), Assistant Professor of «Banks. Currency Circulation and Credit» Department of MGIMO University, Assistant Professor of «Banking Industry» Department of MUIF «Synergy», e-mail: VIKarpunin@mail.ru EDUCATIONAL INNOVATIONS B. A. Baranov L. P. Lipatova R. T. Polyakova Corporate University as an Innovative Model of Integration of Business and Education The article describes experience of establishing a corporate University as the results of cooperation between Russian representative office of Yum! Brands and Plekhanov Russian University of Economics. The authors summarizes goals and provide the description of major steps of the project to establish corporate University. Keywords: corporate University, business objectives, competences, training. References 1. Grishina O. A., Saginova O. V., Zav'yalova N. B., Saginov Yu. L. Koncepciya ustojchivogo razvitiya obrazovatel'nogo uchrezhdeniya // Vestnik Rossijskogo ekonomicheskogo universiteta imeni G. V. Plehanova. – 2013. – N 3 (57). – C. 5–22. 2. Zurin M. V. Innovacionnye processy: problemy i poisk ih reshenij // Vestnik Rossijskogo ekonomicheskogo universiteta imeni G. V. Plehanova. – 2013. – N 9 (63). – C. 91–95. 3. Minzov A. S., Mel'nikova O. I. Korporativnye universitety: problemy sozdaniya i tendencii razvitiya // Vestnik Moskovskogo energeticheskogo universiteta. – 2012. – N 4. 4. Allen M. Next Generation of Corporate Universities. Innovative Approaches for Developing People and Expanding Organizational Capabilities. – San Francisco : Pfeiffer, 2007. 5. Wheeler K. The Corporate University Workbook: Launching the 21st Century Learning Organization. – San Francisco : Pfeiffer, 2005. Baranov, Boris A. Doctor of Science, Professor of the Department of Technology and Оrganization of Сatering Enterprises of the Plekhanov Russian University of Economics, e-mail: kaf_technology@mail.ru Lipatova, Lyudmila P. PhD, Professor of the Department of Technology and Оrganization of Сatering Enterprises of the Plekhanov Russian University of Economics, e-mail: ludmila_lipatova@mail.ru Polyakova, Raisa T. Assistant of the Department of Technology and Оrganization of Сatering Enterprises of the Plekhanov Russian University of Economics, e-mail: kaf_technology@mail.ru HISTORY OF ECONOMIC THOUGHT Y. S. Yadgarov Economic Science Responses on the Calls of Economic Life During Eras of the Pre-Market and Unregulated Market Economy The article reveals the consistent responses of the economic science founders on the vital calls from natural and market economy by means of unregulated market economy historical analysis. The argumentation of the article persuade that the economic science responses on the calls of economic life anticipate inherent values of market economy locates and prove permanently, being exposed to scientific and practical approbation and promoting introduction in a scientific turn of diverse alternative concepts, doctrines and recommendations. Keywords: economic science, era of pre-market economy and era of unregulated market economy, economic science founders, mercantillism, classical political economy, economic romanticism, utopic socialism, German historical school, marginalism founders. 1. 2. 3. 4. References Blaug M. Ekonomicheskaya mysl' v retrospektive. – M. : Delo Ltd, 1994. Zhid Sh., Rist Sh. Istoriya ekonomicheskih uchenij. – M. : Ekonomika, 1995. Kondrat'ev N. D. Izbrannye proizvedeniya / red. kol.: L. I. Abalkin i dr. – M. : Ekonomika, 1993. Leont'ev V. V. Ekonomicheskie esse. Teorii, issledovaniya, fakty i politika. – M. : Politizdat, 1990. 5. Mizes L. fon. O nekotoryh rasprostranennyh zabluzhdeniyah po povodu predmeta i metoda ekonomicheskoy nauki // THESIS. – 1994. – T. II. – Vyp. 4. 6. Hasbulatov R. I. Rossijskaya ekonomika: pochemu net ozhidaemogo rosta? // Vestnik Rossijskogo ekonomicheskogo universiteta imeni G. V. Plehanova. – 2014. – N 1 (67). – S. 3–14. Yadgarov, Yakov S. Doctor of Economics, Professor of the Department for Economics Theory and History of the Plekhanov Russian University of Economics, Professor of the Department for Economic History and the History of Economic Thought of the Financial University under the Government of the Russian Federation, e-mail: yakovyadgarov@mail.ru FINANCE, MONEY CIRCULATION AND CREDIT Y. A. Kolomeytsev Business Purpose of Agreement as a Tool of Tax Control In this paper we consider the definition of business purpose of agreement, and also provides decoding components of this concept. Analysed court practice of the economic validity of business operations. The authors indicate to the future improve the current tax legislation. Keywords: business purpose, profitable operations orientation, economic validity. References 1. Panskov V. G. Administrirovanie NDS: reshenie prinyato, no problemy ostayutsya // Finansy. – 2010. – N 2. – S. 26–29. 2. Semkin K. K., Medvedeva O. V. Vzimanie NDS: mezhdunarodnaya praktika : monografiya. – M. : Magistr, 2012. Shhekin D. M. Prezumpcii v kosvennom nalogooblozhenii // Vash nalogovyj advokat. – 2000. – N 3. Kolomeytsev, Yaroslav A. Graduate Student of the Department for Taxes and Taxation of the Plekhanov Russian University of Economics, e-mail: Kolomeytsev1988@yandex.ru ACCOUNTING, STATISTICS N. A. Kazakova E. A. Fedchenko I. F. Karpova The Methods of Reduction of Economic and Financial Risks: Control of Debts by Factoring The global financial crisis, the inaccessibility of credit affect the activities of Russian companies, and above all, the producers of goods and services. As a result of sharply rising economic and financial risks, including the threat of bankruptcy. In the article, the authors analyse the possibilities of using factoring for Receivables Management, reduce risk and improve business performance in a crisis situation in the economy. Keywords: financial risk, efficiency, business, factoring, accounts receivable. References 1. Bindasova N. A., Dmitrieva I. M. Osnovnye napravleniya aktivizacii stimulirovaniya bankovskikh investicij v malyj biznes // Vestnik Rossijskogo gosudarstvennogo torgovo-ekonomicheskogo universiteta. – 2012. – N 1 (61). – S. 24–36. 2. Ekimova K. V. Ekonomicheskie mekhanizmy innovacionnogo razvitiya Rossii: rol' rynka i gosudarstva // Vestnik Rossijskogo ekonomicheskogo universiteta imeni G. V. Plekhanova. Vstuplenie. Put' v nauku. – 2013. – N 1 (5). – S. 3–10. 3. Kazakova N. A., Trofimova L. B., Fedchenko E. A. Sovremennye paradigmy i metody analiza i kontrolya byudzhetnoj effektivnosti. – M. : Infra-M, 2013. – (Nauchnaya mysl'). 4. Kazakova N. A., Cherepanova L. A., Belyakova E. I. Informacionno-analiticheskoe obespechenie sistemy kontrollinga finansovoj ustojchivosti // Finansovaya analitika: problemy i resheniya. – 2013. – N 18 (156). – S. 2–9. 5. Korol'kova Yu. V. Informacionnaya osnova dlya formirovaniya faktorov konkurentosposobnosti bankov // Vestnik Rossijskogo gosudarstvennogo torgovo-ekonomicheskogo universiteta. – 2012. – N 1 (61). – S. 52–60. 6. Kosov M. E. Innovacionnaya deyatel'nost' kak istochnik riskov biznesa // Vestnik Rossijskogo gosudarstvennogo torgovo-ekonomicheskogo universiteta. – 2013. – N 1 (72). – S. 119–131. Kazakova, Nataliya A. Doctor of Economics, Professor, Head of the Department for Business Analysis and Audit of the Plekhanov Russian University of Economics, e-mail: axd_audit@mail.ru Fedchenko, Elena A. PhD, Assistant Professor of the Department for Business Analysis and Audit of the Plekhanov Russian University of Economics, e-mail: fedchenkoea@mail.ru Karpova, Irina F. Teacher of the Department for Business Analysis and Audit of the Plekhanov Russian University of Economics, e-mail: karpova1@list.ru O. A. Khokhlova E. V. Sibirskaya O. A. Stroeva Invariant Content of Development Regional Economic Systems Khokhlova, Oksana A. Doctor of Economics, Professor, Head of the Department for Statistics of the Plekhanov Russian University of Economics, e–mail: hohlovao@mail.ru Sibirskaya, Elena V. Doctor of Economics, Professor, Professor of the Department for Statistics of the Plekhanov Russian University of Economics, e–mail: len.sibirskaya@yandex.ru Stroeva, Olesya A. Doctor of Economics, Professor of the Department for Merchandizing, Service and Trade Infrastructure of the Orel State University, e–mail: stroeva–olesya@mail.ru Article is devoted to analytical judgment of process of regional development through invariancy where authors from the point of view of this category tried to explain many difficult phenomena of reforming of economy meso - level, and that high efficiency of new being formed system of managing is possible only at continuous innovative changes. Keywords: region, economic system, invariancy, innovations, development. References 1. Kirillova S. A., Kantor O. G. Upravlenie regionami s pozicii ustojchivogo razvitiya // Ekonomicheskie i social'nye peremeny: fakty, tendencii, prognoz. – 2013. – N 5 (29). 2. Krymov V. B. Innovacionnaya ekonomika – strategicheskij kurs razvitiya regionov [Elektronnyj resurs]. – URL: http://ulitskaya. viperson.ru/wind.php?ID=638271&soch=1 3. Sibirskaya E. V., Stroeva O. A. Finansirovanie innovacij v regione: formirovanie upravlencheskih reshenij // Problemy teorii i praktiki upravleniya. – 2012. – N 1. – S. 11–18. 4. Khokhlova O. A. Investicionnaya privlekatel'nost' territorij: metodika analiza i instrumentarij // Regional'naya ekonomika: teoriya i praktika. – 2013. – N 9 (288). – S. 32–41. 5. Shishkin A. V., Rykalina O. V. Vzaimodeystvie elementov regional'noj proizvodstvennoj infrastruktury v upravlenii cepyami postavok // Vestnik Rossijskogo ekonomicheskogo universiteta imeni G. V. Plehanova. – 2012. – N 12 (54). – S. 98–103. 6. Shumaev V., Zaharov D. Logistika innovacionnoj deyatel'nosti // RISK. – 2010. – N 3. – S. 202–205. THEORY AND PRACTICE OF MANAGEMENT L. F. Nikulin A. V. Varlamov The Assessment of Management Condition The article suggests method of solving the critical system task – the assessment of socioeconomic system management by the detection «management condition index» with the subsequent realization of quasirecursive model. Methodology proposes to use the inductive method of «residuals» of John S. Mill in the following interpretation: if the principle of complex management conception has strong association with someone diagnostic indicator, than it can be assumed that all of the complex management conception will be associated somehow with this indicator. Keywords: mode, model, vector, principle, Euclidean distance, representativeness, quasirecursiveness. References 1. Vasil'ev V. I. Raspoznayushchie sistemy. – Kiev : Naukova dumka, 1969. 2. Kochetkova A. I. Osnovy upravleniya v usloviyakh khaosa (neopredelennosti) – M. : Rid Grupp, 2012. 3. Kulapov M. N., Odegov Yu. G., Nikulin L. F. Startap: proyavlenie samoorganizacii, ili menedzhment 3.0 // Vestnik Rossijskogo ekonomicheskogo universiteta imeni G. V. Plekhanova. – 2012. – N 7 (49). – S. 54–62. 4. Narlikar Dzh. Neistovaya Vselennaya. – M. : Mir, 1985. 5. Nikulin L. F., Magomedov A. V. Kurs menedzhmenta kak svobodnaya problema (v lekciyakh i tezisakh). – M. : REPRO, 2002. 6. Nikulin L. F., Odegov Yu. G., Polovinko V. S. Setevoj HR-menedzhment 3.0. – Omsk : OGU, 2013. 7. Nikulin L. F., Pimashkov P. I. Setevoj (parallel'nyj) menedzhment: dvesti principov. – Krasnoyarsk : Ofset, 1999. 8. Peters E. Khaos i poryadok na rynkakh kapitala. – M. : Mir, 2000. 9. Plyuta V. Sravnitel'nyj mnogomernyj analiz v ekonomicheskikh issledovaniyakh. – M. : Statistika, 1980. Nikulin, Leonid F. Doctor of Economics, Professor, Professor of the Department for Management Theory and BusinessTechnologies of the Plekhanov Russian University of Economics, e-mail: managreu@gmail.com Varlamov, Artur V. PhD, Associate Professor of the Department for Management Theory and Business-Technologies of the Plekhanov Russian University of Economics, e-mail: 3t.consulting@gmail.com A. L. Bobkov The Principle of Development of Corporate Strategy by Creation of the Vector of Economical and Technological Development of Firm In article new approach to development of the corporate strategy, based on economical and technological regularities of development of firms is formulated. Use of offered approach will allow not only to define accurately, what quantitative set of indicators the firm future has to possess, but also understand how its structure in the course of achievement of the set strategic objective will be transformed. Keywords: corporate strategy, strategic planning, strategic management, theory of economical and technological development of firms. References 1. Bobkov A. L. Metodologiya i instrumenty razrabotki korporativnoj strategii: ekonomikotehnologicheskij podhod // Vestnik Rossijskogo ekonomicheskogo universiteta imeni G. V. Plehanova. Vstuplenie. Put' v nauku. – 2012. – N 1 (1). – S. 16–28. 2. Bobkov A. L. Metodologiya razrabotki korporativnoy strategii na osnove vektora ekonomikotehnologicheskogo razvitiya // Sovremennye napravleniya razvitiya gumanitarnyh, yuridicheskih i ekonomicheskih nauk : sbornik trudov Mezhdunarodnoj nauchno-prakticheskoj konferencii. Kankun, Meksika. 4–12 maya 2013 g. – M. : NPO «Tipografiya Moskva», 2013. 3. Dvorcin M. D., Yusim V. N. Tehnodinamika. Osnovy teorii formirovaniya i razvitiya tehnologicheskih sistem : monografiya. – M. : Diksi, 1993. 4. Denisov I. V., Kolokolov V. A., Garnov A. P. Innovacionnoe razvitie ekonomiki : monografiya. – M. : FGBOU VPO «REU im. G. V. Plehanova», 2012. 5. Denisov I. V. Teoriya ekonomiko-tehnologicheskogo razvitiya firm. – M. : Grif i K, 2008. 6. Tompson-ml. A. A., Striklend III A. Dzh. Strategicheskij menedzhment. Koncepcii i situacii dlya analiza. – 12-e izd. : per. s angl. – M. : Vil'yams, 2007. Bobkov, Alexander L. PhD, Assistant Professor of the Department for Economy and Production Organization of the Plekhanov Russian University of Economics, e-mail: kafedraepp@mail.ru S. V. Khudyakov Modernization Development of Scientific and Innovative Capacity of the Industrial Sector The article deals with current issues of management of industrial sector of the economy from the perspective of the theory of innovation cycles. The analysis of scientific concepts in the field of study of mechanisms for sustainable development and the modernization of industry, strategic renewal technological framework based on innovation, an adequate assessment of the industrial potential. We investigate approaches to the formation of an effective system of structural and functional managemen of scientific and innovative potential of the industry. Proposed assessment tool level of economic sustainability of the industry to expand the arsenal of analytical management decisions. Keywords: fostering innovation, technological structure, the modernization processes in industry, innovation-oriented strategy of industrial development. References 1. Roshhina L. N. Konceptual'nye osnovy mnogourovnevogo podhoda k upravleniyu nauchnoinnovacionnym potencialom promyshlennosti // Ekonomicheskie nauki. – 2010. – N 11 (72). 2. Bevza S. A. Investicionnye problemy razvitiya innovacionnogo vosproizvodstva v Rossii. – M. : IE RAN, 2010. 3. Garnov A. P. Innovacionnoe razvitie proizvodstvennyh predpriyatij v rynochnoj srede // Innovacionnye resheniya kak faktor ustojchivogo razvitiya sovremennogo obshhestva : materialy Mezhdunarodnoj konferencii / Gumanitarnyy institut. – M., 2009. Khudyakov, Sergey V. Assistant of the Department for Technological Machines and Equipment of the Plekhanov Russian University of Economics, e-mail: s_khudyakov@bk.ru MARKETING, LOGISTICS, SERVICE SECTOR A. I. Vorobiev I. V. Solntsev Establishment of Ratings and Ranking System in Modern Football Russian sports industry is receiving increasing attention: Russia welcomes several major international competitions and huge money are being invested in infrastructure and clubs by the Government and private investors. Football in Russia has traditionally been the most popular sport, and in the framework of new business-oriented structure, it could become an engine that set new rules of the game and allow building an effective business model. The article considers ratings’ scheme for football organizations, offers a group of factors that determine the effectiveness of regional football federations and gives general principles and targets that such a system would help to achieve. Keywords: sports management, sports economics, ratings, ranking, benchmarking. References 1. Verhunova M. S. Ustojchivoe razvitie i olimpijskoe dvizhenie // Vestnik Rossijskogo ekonomicheskogo universiteta imeni G. V. Plehanova. – 2013. – N 6 (60). – S. 38–46. 2. Vorob'ev A. I., Solncev I. V. Strategiya razvitiya otechestvennogo futbola i sozdanie specializirovannogo sportivnogo rejtingovogo agentstva // Sovremennaya ekonomika: koncepcii i modeli innovacionnogo razvitiya : materialy VI Mezhdunarodnoj nauchno-prakticheskoj konferencii. 21–22 fevralya 2014 g. : v 2 kn. – Kn. 2. – M. : FGBOU VPO «REU im. G. V. Plehanova», 2014. – S. 159–163. 3. Solncev I. V. Primenenie dohodnogo podhoda k ocenke futbol'nogo kluba // Imushhestvennye otnosheniya v RF. – 2013. – N 7. – S. 18–29; N 8. – S. 59–71. 4. Solncev I. V. Razvitie futbola kak biznes-industrii // Finansy. – 2013. – N 3. – S. 59–64. 5. Solncev I. V. Rol' industrii sporta v razvitii sovremennoj ekonomiki // Ekonomicheskie i social'nye peremeny: fakty, tendencii, prognoz. – 2013. – N 1. – S. 155–167. 6. Solncev I. V. Finansovyj i operacionnyj analiz deyatel'nosti futbol'nogo kluba // Finansovyj vestnik. – 2013. – N 1. – S. 3–8. Vorobiev, Anatoly I. Doctor of Economics, Professor, Head of the Department for Management and Marketing in Sports of the Plekhanov Russian University of Economics, General Secretary of Football Union of Russia, e-mail: anatoliy.vorobiev@gmail.com Solntsev, Ilya V. PhD, Associate Professor of the Department for Management and Marketing in Sports of the Plekhanov Russian University of Economics, Director of Center for Strategic Research in Sports, e-mail: Ilia.Solntsev@gmail.com MATHEMATIC AND INSTRUMENTAL METHODS A. O.Varfolomeeva V. P. Romanov The Optimal Cloud Services Portfolio Formation for Saas-Provider The rapid growth in popularity of cloud computing and increased competition in cloud market have significantly changed the requirements for the quality of services provided. In order to maintain the high quality of service and to increase the profit of cloud providers we suggest that providers should form and put on the market a certain set of cloud services based on cloud services demand. In this paper we analyze the basic principles proposed by Markowitz and consider the use of Financial Toolbox package in Matlab to generate the optimal cloud services portfolio. Cloud services portfolio optimization is the key to a differentiated and flexible approach to customer service and considering user preferences. Keywords: cloud service, optimal portfolio, SaaS-provider. References 1. Varfolomeeva A. O., Romanov V. P. Upravlenie kachestvom predostavleniya oblachnyh uslug na primere SAAS-prilozhenij // Inzhiniring predpriyatij i upravlenie znaniyami (IP&UZ-2013) : sbornik nauchnyh trudov. 25–26 aprelya 2013 g. – M., 2013. 2. Yakusheva N. A. Raschet ekonomicheskoj effektivnosti oblachnyh vychislenij // Inzhenernyj zhurnal: nauka i innovacii : elektronnoe nauchno-tehnicheskoe izdanie. – 2012. – N 3 (3). – URL: http:// engjournal.ru/articles/124/124.pdf 3. Markowitz H. M. Portfolio Selection // The Journal of Finance. – 1952. – Vol. 7. – N 1. – P. 77–91. 4. Romanov V., Varfolomeeva A. Cloud ERP Query Flow Control Simulation with Quality Restrictions and Profit Gaining Criteria // Enterprise and Organizational Modeling and Simulation. Lecture Notes in Business Information Processing. – 2013. – Vol. 153. – Р. 101–114. Varfolomeeva, Aleksandra O. Leading Expert of the Department for Computer Science of the Plekhanov Russian University of Economics, e-mail: aovarfolomeeva@gmail.com Romanov, Viktor P. Doctor of Technical Sciences, Professor of the Department for Computer Science of the Plekhanov Russian University of Economics, e-mail: victorromanov1@gmail.com LEGAL POLICY V. V. Skitovich The Problem of Clarity of the Law in the Doctrine and the Codification Activities The article deals with one of the essential requirements to text of a legislative act – clarity of the law. Аuthor examines the evolution of the theoretical concepts on the matter in different historical era. In the article emphasizes the importance of official, legal and linguistic interpretation for precise understanding of the true meaning of the law. Keywords: law, clarity, interpretation, doctrine, codification. References 1. Bekon F. Sochineniya : v 2 t. – T. 1. – M., 1977. 2. Vlasenko N. A. Neopredelennost' v prave: priroda i formy vyrazheniya // Zhurnal rossijskogo prava. – 2013. – N 2. – S. 119–138. 3. Gegel' G. V. F. Filosofiya prava. – M., 1990. 4. Davydova M. L. Yuridicheskaya tekhnika: problemy teorii i metodologii. – Volgograd, 2009. 5. Zhujkov V. M. Sudebno-pravovaya reforma i problemy specializacii sudov // Pravovaya reforma v Rossii: vosem' let spustya : sb. statej / pod red. V. P. Mozolina. – M., 2013. 6. Kabriyak R. Kodifikacii. – M., 2007. 7. Lezhe R. Velikie pravovye sistemy sovremennosti: sravnitel'no-pravovoj podkhod. – M., 2010. 8. Montesk'e Sh. L. O dukhe zakonov. – M., 1999. 9. Pravovaya mysl': antologiya. – M., 2003. Skitovich, Viktor V. Doctor of Law, Professor, Professor of the Department for Civil and Labour Law of the Plekhanov Russian University of Economics, e-mail: v.skit@mail.ru